FY 2019 PROPOSED BUDGET SUMMARY FUND DESCRIPTIONS GENERAL FUND The General is the primary operating fund of the County and is used to account for the majority of services including fire and police protection, human services, community services such as libraries and parks, and transit operations. The General also provides financing for the operations of other funds such as capital outlay for infrastructure improvements and construction, and the County's public school system. Debt service expenditures for the payments of principal and interest on the County's general long-term debt (excluding bonds and other long-term debt serviced by the Utilities, Ballston Garage, or School Operating s) are included in this fund. The major sources of revenue include: real estate taxes, other local taxes, licenses, permits, fees, and other miscellaneous charges. Revenues from the state and federal government are also included in this fund. ENTERPRISE FUNDS Enterprise funds are used to account for the financing of services to the general public where the operating expenses involved are usually recovered in the form of charges to users. Utilities The Utilities is a self-supporting or enterprise fund. This fund includes the operations, maintenance and construction of the County's water and sanitary sewer system. Debt service on general obligation bonds issued to finance the construction of the sanitary sewer system, water distribution system, and wastewater treatment facility are accounted for in this fund. Revenues for this fund are generated through user charges and payments from other jurisdictions for use of the systems, and system connection fees. The Utilities is managed by the Department of Environmental Services. Department of Community Planning, Housing and Development (CPHD) Development This fund includes the operations of the Zoning Administration Section of the Planning Division as well as the Permit Processing, Code Compliance and Plan Review Sections of the Inspection Services Division. The costs of these programs are fully supported by the fees they charge for permitting, plan review, and inspection services in building construction and zoning. The funding for these programs was segregated from the General into the new enterprise fund beginning in FY 2009 as part of an effort to provide a higher level of customer service. This fund is managed by the Department of Community Planning, Housing, and Development. Ballston Public Parking Garage s These enterprise funds account for the financing of the operation of the garage for the general public. All of the operating expenses are recovered from the users of the garage. Two separate funds have been established for the garage one for floors one through seven, and another for the eighth floor, which was constructed at a later date and under separate financing from the first seven floors. These funds are managed by the Departments of Environmental Services and Management and Finance. book 71 web 79
FY 2019 PROPOSED BUDGET SUMMARY FUND DESCRIPTIONS INTERNAL SERVICE FUNDS Internal service funds are used to account for the financing of services provided by one Arlington County government department or agency to another Arlington County department or agency or another government, where the service is provided on a cost reimbursement basis. Automotive Equipment This fund accounts for the costs of operating and maintaining the automotive and construction equipment used by County departments and agencies. The acquisition and replacement of automotive equipment is accounted for in this fund. Revenue is derived primarily from user charges to recover actual costs that include depreciation of equipment. This program is managed by the Department of Environmental Services. Printing This fund accounts for the costs of operating a central printing operation which provides printing and duplicating services for County departments and agencies. Revenue is derived principally from user charges for specific services. The printing operation is managed by the Department of Environmental Services. SPECIAL REVENUE FUNDS Special revenue funds are used to account for the proceeds of specific revenue sources which are legally restricted to expenditures for specified purposes. Ballston Quarter Tax Increment Financing Area (TIF) The Ballston Quarter TIF funds revenue bonds issued by the Ballston Quarter Community Development Authority (CDA). These bonds funded $43.4 million of public infrastructure improvements, as well as a debt service reserve fund, capitalized interested through project stabilization, and certain costs of issuance. The CDA gives the County a financing mechanism to fund certain public infrastructure costs associated with the Ballston Quarter public-private redevelopment. This fund accounts for a portion of the incremental real estate tax, sales and use and meals tax revenues generated within the TIF district boundaries in each year following the base year set as of January 1, 2015 and until the earlier of the final maturity of bonds, March 1, 2046, or the date on which all of the bonds have been paid in full. The TIF district includes the parcels within the CDA boundaries and also the parcels currently occupied by Macy s. This fund is managed by the Department of Management and Finance. Travel and Tourism Promotion This fund accounts for the operations of various programs to promote tourism and business travels in the County. One fourth of one percent of the revenue generated by the transient occupancy tax, dedicated to tourism and marketing in Arlington, is accounted for in this fund. Arlington Economic Development manages this fund. Ballston Business Improvement District (BID) This fund accounts for the operations of a service district in Ballston within specified boundaries of the business area to provide enhanced services, such as marketing, community events, and minor physical enhancements such as banners and wayfinding, beautification, and transportation enhancements such as bike racks and bus shelters. The revenue supporting the fund is generated from an additional real estate tax assessment for properties in the district. Arlington Economic Development (AED) manages this fund. book 72 web 80
FY 2019 PROPOSED BUDGET SUMMARY FUND DESCRIPTIONS Rosslyn Business Improvement District (BID) This fund accounts for the operations of a service district in Rosslyn within specified boundaries of the business area to provide enhanced services, such as beautification, cleaning, maintenance, marketing and promotion, community activities, parking, and transportation. The revenue supporting the fund is generated from an additional real estate tax assessment for properties in the district. Arlington Economic Development (AED) manages this fund. Crystal City Business Improvement District (BID) This fund accounts for the operations of a service district in Crystal City within specified boundaries of the business area to provide enhanced services, such as economic development, business recruitment and retention, information and marketing, landscaping and beautification, and street and sidewalk cleaning. The revenue supporting the fund is generated from an additional real estate tax assessment for properties in the district. Arlington Economic Development (AED) manages this fund. Housing and Community Development This fund accounts for the operations of various housing community development programs which are financed by block grant and other grant assistance from the U.S. Department of Housing and Urban Development. The Department of Community Planning, Housing, and Development manages this fund. Section 8 Housing Assistance This fund accounts for the revenue from the U.S. Department of Housing and Urban Development for Section 8 housing assistance. This program provides tenant based and project based housing assistance to benefit eligible Arlington County residents. The federal funds are used for the administrative costs of the program as well as for the rental subsidy payments. The Section 8 program is managed by the Department of Human Services. Columbia Pike Tax Increment Financing (TIF) This fund accounts for a portion of the incremental real estate tax revenue generated by properties within the Columbia Pike Neighborhoods Special Revitalization District and the Columbia Pike Special Revitalization District. s are used to support affordable housing initiatives within these boundaries needed to mitigate the impact of redevelopment along Columbia Pike. The County Board approved the establishment of the financing mechanism and fund in December 2013 with a real estate assessment tax base value established as of January 1, 2014. In the adopted FY 2018 budget, the County Board adjusted the TIF s baseline to the CY 2018 assessed value. The fund is jointly managed by the Departments of Management and Finance and Community Planning, Housing, and Development. CAPITAL PROJECTS FUNDS Stormwater Management This fund accounts for the revenue from a sanitary district tax adopted in CY 2008. s are used to pay for operating and capital costs necessary to upgrade and expand the County s stormwater drainage infrastructure and to support related stormwater management programs. The Stormwater Management fund is managed by the Department of Environmental Services. Transportation Capital This fund accounts for the tax revenue from a commercial real estate transportation district established at the end of CY 2007. Beginning in FY 2014, this fund also accounts for the local 30% share of the new tax and fee revenues implemented as part of HB 2313. The tax revenue provides book 73 web 81
FY 2019 PROPOSED BUDGET SUMMARY FUND DESCRIPTIONS a dedicated funding stream to support transportation infrastructure projects throughout the County. Effective July 1, 2013 with the passage of HB 2313, any decrease in the commercial real estate tax rate will result in an equivalent revenue decrease allocated to the County through the Northern Virginia Transportation Authority (NVTA). The also provides the flexibility to leverage outside funding sources as opportunities arise. The Transportation Capital is managed by the Department of Environmental Services. Crystal City, Potomac Yard, and Pentagon City Tax Increment Financing (TIF) This fund accounts for a portion of the incremental real estate tax revenue generated by properties in Crystal City, Potomac Yard, and Pentagon City. s are used to pay for infrastructure improvements to further the revitalization of Crystal City and development of the adjacent areas of Potomac Yard and Pentagon City. The County Board approved the establishment of the financing mechanism and fund in October 2010 with a real estate assessment tax base value established as of January 1, 2011. The fund is jointly managed by the Departments of Environmental Services, Management and Finance, Economic Development, and Community Planning, Housing, and Development. Pay-As-You-Go General Capital and Utilities Capital s These Capital Projects s account for the purchase and/or construction of major capital facilities including buildings, roads, and other long-lived improvements. Pay-As-You-Go financing for utilities construction and capital improvements is provided primarily by local tax revenues and utility user fees (fund transfers), a portion of the decal fee, developer contributions, and miscellaneous fees and charges. These Pay-As-You-Go capital appropriations are approved as part of the annual operating budget. SCHOOL FUNDS School Operating This fund accounts for the general day-to-day operations of the County's public school system, financed primarily from County General transfer and from state and federal grants and taxes to be used for educational programs. School Comprehensive Services Act This fund accounts for programs and services for at-risk youth with emotional and behavioral problems and their families. The Comprehensive Services Act, passed by the Virginia General Assembly in 1993, restructured the funding streams to better meet the needs of eligible children and their families. State funding provides approximately one-third of the funding for these expenditures with the balance coming from the County s General transfer. School Debt Service This fund accounts for the payment of principal and interest on obligated debts incurred for major school construction projects. This fund is supported entirely by the County transfer and carryover funding. School Food and Nutrition Services This fund accounts for the operations of the School Food Services program. Revenues are derived from fees, state and federal financing, and other miscellaneous sources relating to School food service operations. book 74 web 82
FY 2019 PROPOSED BUDGET SUMMARY FUND DESCRIPTIONS School Grants and Restricted Programs This fund accounts for the operations of special school programs financed by fees, and grants from state, federal, and local sources. School Capital Projects This fund accounts for major and minor construction projects as well as major maintenance for the schools. ing is from the County s General transfer. Community Activities This fund accounts for the operations of various County-Schools joint facilities and programs, which include aquatic facilities, extended day programs, Alternatives for Parenting Teens, community centers, and the Career Center. Financing is primarily provided by a County General transfer and fees collected for specific activities. book 75 web 83
FY 2019 PROPOSED BUDGET SUMMARY FUND DESCRIPTIONS The following table shows each County department and its associated funds (excluding Schools funds). General Utilities CPHD Development Ballston Public Parking Garage Automotive Equipment Printing Ballston Quarter TIF Travel and Tourism Rosslyn, Ballston & Crystal City BIDs Community Development Section 8 Housing Columbia Pike TIF Stormwater Management Transportation Capital Crystal City TIF Pay-As-You-Go Capital Utilities Capital County Board County Manager Management and Finance Technology Services Human Resources County Attorney Circuit Court General District Court Juvenile and Domestic Relations Court Magistrate Public Defender Commonwealth's Attorney Sheriff Commissioner of the Revenue Treasurer Electoral Board Public Safety Communications and Emergency Management Police Fire Environmental Services Human Services Libraries Economic Development Community Planning, Housing & Development Parks and Recreation book 76 web 84
EXPENDITURE SUMMARY (ALL FUNDS) (Figures in Millions of Dollars) FY 2017 Actual FY 2018 Adopted FY 2019 Proposed % Change '18 Adopted to '19 Proposed COUNTY GOVERNMENT Operating Expenses 647.4 646.3 665.7 3.0% Capital Outlay 20.2 13.6 5.5-59.1% Debt Service 60.3 63.0 67.8 7.7% Other Post Employment Benefits (OPEB) 1 18.1 20.4 19.4-4.9% Contingents - General, Housing, Budget Stabilization - 19.3 17.5-9.1% Subtotal 746.0 762.5 775.9 1.8% OTHER FUNDS Ballston Quarter Tax Increment Financing 0.1-0.5 - Travel & Tourism Promotion 1.7 1.5 1.5 1.8% Ballston Business Improvement District 1.6 1.5 1.4-7.3% Rosslyn Business Improvement District 3.5 3.8 3.8-1.1% Crystal City Business Improvement District 2.5 2.7 2.6-3.6% Community Development 3.6 1.2 2.0 63.1% Section 8 Housing 18.8 19.0 18.7-1.5% General Capital - PAYG 5 42.4 13.6 5.5-59.1% Stormwater Management 15.0 10.2 10.7 5.1% Transportation Capital 5 27.4 38.3 37.2-2.9% Crystal City Tax Increment Financing 5 1.9 6.3 4.7-25.2% Columbia Pike Tax Increment Financing 0.6-0.2 - Utilities (including Utilities capital) 121.8 122.8 123.5 0.6% Ballston Parking Garage 2 4.7 9.9 2.7-72.6% CPHD Development 17.7 20.2 21.7 7.5% Automotive Equipment 16.2 16.2 16.5 1.8% Printing 2.4 2.5 2.5 1.4% Subtotal 281.9 269.6 255.8-5.1% Less Transfers to Other s (21.6) (14.3) (6.2) -56.4% Less Other Transfers 3 (17.3) (14.9) (16.7) 12.5% COUNTY GOVERNMENT SUBTOTAL 989.0 1,002.9 1,008.7 0.6% SCHOOL BOARD 4 School Operating 462.6 511.8 524.6 2.5% School Comprehensive Services (CSA) 4.2 4.0 4.2 5.6% School Debt Service 46.2 49.2 58.1 18.0% School Capital Projects 35.3 6.5 6.5 - School Food Services 10.2 9.1 9.8 7.7% School Grants and Restricted Programs 15.7 15.0 14.6-3.1% Community Activities 16.9 18.0 19.1 6.1% School Board Subtotal 591.2 613.6 636.7 3.8% TOTAL COUNTY GOVERNMENT AND SCHOOL BOARD 1,580.2 1,616.5 1,645.4 1.8% 1 Other Post Employment Benefits (OPEB) includes Pay-As-You-Go retiree health and life insurance, and transfer to the OPEB Trust. 2 Ballston Parking Garage includes the 8th level internal service fund. 3 Includes Other transfers to General and inter-fund transfers. 4 The FY 2019 School Budget reflects the preliminary Superintendent's Proposed budget to the School Board. 5 Expenses do not include utilization of fund balance for FY 2018 and FY 2019. Refer to fund narrative for total expenditures. Numbers may not add due to rounding. book 77 web 85
ALL FUNDS REVENUE AND EXPENDITURE DETAIL - FY 2019 PROPOSED BUDGET General Ballston Quarter Tax Increment Financing Travel and Tourism Promotion Ballston Business Improvement District Rosslyn Business Improvement District Crystal City Business Improvement District Community Development Section 8 Housing Assistance Pay-As-You- Go Capital Projects 5 Stormwater Management EXPENDITURES BY CATEGORY Personnel Services $280,951,818 - $621,572 - - - $378,589 $720,089 - $3,528,211 Employee Benefits 146,534,697-226,473 - - - 149,727 356,487-1,530,060 Contractual Services 131,591,884 $537,700 687,064 $1,398,885 $3,696,901 $2,534,176-145,952-3,785,758 Internal Services 1 14,447,240-9,591 - - - - 13,658-1,276,430 Other Charges 2 582,887,051 - - 28,548 75,447 51,718 321,130 17,425,899-131,224 Materials and Supplies 10,200,892-1,000 - - - - 8,000-361,077 Capital Outlay 3,097,396-1,000 - - - - 1,000 $5,544,983 67,900 Other Uses of s 3 111,182,968 - - - - - 1,142,642 - - - Intra-County Charges for Services (7,002,747) - - - - - - - - - TOTAL EXPENDITURES $1,273,891,199 $537,700 $1,546,700 $1,427,433 $3,772,348 $2,585,894 $1,992,088 $18,671,085 $5,544,983 $10,680,660 REVENUES BY CATEGORY Local Taxes $1,067,821,677 $537,700 $1,300,000 $1,427,433 $3,772,348 $2,585,894 - - - $9,688,160 Licenses, Permits and Fees 11,319,890 - - - - - - - - - Fines & Forfeitures, Use of Money & Property 18,453,213 - - - - - - - - - Outside Charges for Services 62,396,032 - - - - - - - - 992,500 Miscellaneous Revenue 1,747,396 - - - - - - $40,900 - - Commonwealth of Virginia 75,420,031 - - - - - - - - - Federal Government 16,312,254 - - - - - $1,992,088 18,853,041 - - Other Revenue 4 15,224,069 - - - - - - - - - Transfers from Other s 5,196,637-246,700 - - - - - $5,544,983 - TOTAL REVENUES $1,273,891,199 $537,700 $1,546,700 $1,427,433 $3,772,348 $2,585,894 $1,992,088 $18,893,941 $5,544,983 $10,680,660 NOTES: Internal Services primarily includes maintenance, depreciation, and fuel charges for County vehicles, and Print Shop charges for printing services Other Charges primarily include contingents, transfers to other funds, regional programs, Metro, and rental assistance payments in Section 8 Other Uses of s primarily includes debt service, master lease funding, Affordable Housing Investment, and Department of Human Services' public assistance/purchase of service expense Other Revenue primarily includes prior year fund balance Expenses do not include utilization of fund balance for FY 2019. Refer to fund narrative for total expenditures. 1 2 3 4 5 book 78 web 86
ALL FUNDS REVENUE AND EXPENDITURE DETAIL - FY 2019 PROPOSED BUDGET Transportation Capital 5 Crystal City Tax Increment Financing 5 Columbia Pike Tax Increment Financing Utilities Utilities Capital Ballston Public Parking Garage Ballston Public Pkg Garage - 8th Level CPHD Development Automotive Equipment Printing EXPENDITURES BY CATEGORY Personnel Services $2,001,377 $134,584 - $18,050,443 - - - $8,940,272 $4,545,121 $505,484 Employee Benefits 651,897 51,136-7,870,145 - - - 3,670,193 2,030,702 258,170 Contractual Services 305,541 13,780-19,723,388 - $1,945,483 $30,396 5,909,457 1,548,704 1,461,429 Internal Services 1 18,718 13,500-6,794,577 - - - 2,356,666 44,502 27,751 Other Charges 2 2,771,721 - $150,730 14,025,300-522,375 18,460-130,000 - Materials and Supplies 17,000 8,000-6,998,278-152,700 40,500 92,900 1,623,918 250,655 Capital Outlay 31,459,175 4,497,020-440,078 $19,979,500 - - 778,397 5,239,269 - Other Uses of s 3 - - - 31,380,392 - - - - 1,300,000 - Intra-County Charges for Services - - - (1,766,842) - - - - - - TOTAL EXPENDITURES $37,225,429 $4,718,020 $150,730 $103,515,759 $19,979,500 $2,620,558 $89,356 $21,747,885 $16,462,216 $2,503,489 REVENUES BY CATEGORY Local Taxes $37,225,429 $4,718,020 $150,730 - - - - - - - Licenses, Permits and Fees - - - - - - - $15,491,490 - - Fines & Forfeitures, Use of Money & Property - - - $244,080 $100,000 $12,000 - - $300,000 - Outside Charges for Services - - - 101,095,124 5,655,000 4,540,800 $261,600 4,506 16,753,954 $2,305,000 Miscellaneous Revenue - - - 76,555 - - - 30,907 581,000 - Commonwealth of Virginia - - - - - - - - - - Federal Government - - - - - - - - - - Other Revenue 4 - - - 2,100,000 - - - 6,220,982 - - Transfers from Other s - - - - 14,224,500 - - - - 242,337 TOTAL REVENUES $37,225,429 $4,718,020 $150,730 $103,515,759 $19,979,500 $4,552,800 $261,600 $21,747,885 $17,634,954 $2,547,337 NOTES: Internal Services primarily includes maintenance, depreciation and fuel charges for County vehicles, and Print Shop charges for printing services Other Charges primarily include contingents, transfers to other funds, regional programs, Metro, and rental assistance payments in Section 8 Other Uses of s primarily includes debt service, master lease funding, Affordable Housing Investment, and Department of Human Services' public assistance/purchase of service expense Other Revenue primarily includes prior year fund balance Expenses do not include utilization of fund balance for FY 2019. Refer to fund narrative for total expenditures. 1 2 3 4 5 book 79 web 87
GENERAL FUND SUMMARY (Figures in Millions of Dollars) FY 2017 Actual FY 2018 Adopted FY 2019 Proposed % Change '18 Adopted to '19 Proposed EXPENDITURES County Services 1 $617.1 $610.0 $625.1 2.5% Metro Operations 30.3 36.2 40.6 12.0% County Debt Service 60.3 63.0 67.8 7.7% Other Post Employment Benefits (OPEB) 2 18.1 20.4 19.4-4.9% Contingents General - 0.3 0.3 - Economic & Revenue Stabilization - 4.0 4.0 - Affordable Housing Investment (AHIF) - 15.0 13.3-12% Subtotal County Services 725.8 748.9 770.4 2.9% Capital 20.2 13.6 5.5-59.1% Subtotal County 746.0 762.5 775.9 1.8% Schools Transfer (ongoing) 476.1 484.2 497.6 2.8% Schools Transfer (one-time) - 6.1 0.4-94.0% Subtotal Schools 476.1 490.3 498.0 1.6% TOTAL EXPENDITURES $1,222.0 $1,252.7 1,273.9 1.7% REVENUES Real Estate Tax $698.9 $715.0 $730.3 2.1% Personal Property Tax 114.8 115.5 119.1 3.1% BPOL Tax 63.8 63.1 65.6 4.0% Sales Tax 41.2 42.0 43.3 3.0% Transient Tax 25.3 25.5 26.0 2.2% Utility Tax 11.4 12.7 15.5 22.1% Meals Tax 39.0 39.9 41.5 4.0% Communications Sales Tax 7.1 7.1 6.8-4.2% Other Local Taxes 20.9 18.3 19.9 8.4% Subtotal Taxes 1,022.5 1,039.0 1,067.8 2.8% Licenses, Permits and Fees 11.5 10.8 11.3 5.1% Fines, Interest, Other 14.8 18.8 18.5-1.7% Charges for Services 57.5 59.2 62.4 5.4% Miscellaneous 17.5 5.1 7.0 37.6% Revenue from State 75.1 73.2 75.4 3.1% Revenue from Federal Government 18.3 15.2 16.3 7.5% Subtotal Other 194.7 182.2 190.9 4.8% Total Revenue (excluding Balance) 1,217.2 1,221.2 1,258.7 3.1% Prior Year Balance 115.1 31.5 15.2-51.8% TOTAL REVENUES & FUND BALANCE 1,332.3 1,252.7 1,273.9 1.7% 1 Includes General transfers to other operating funds. 2 Includes Pay-As-You-Go retiree health and life insurance, and transfer to the OPEB Trust. 3 Beginning in FY 2019 the HOME portion of AHIF is budgeted in the Community Development. Total AHIF ing in the FY 2019 Proposed Budget is $13,719,786. Numbers may not add due to rounding. web 88 book 80
FY 2019 Proposed Budget General Expenditures Management & Administration, 4% Courts & Constitutionals, 6% Public Safety, 11% Schools, 39% Environmental Services, 8% Human Services, 11% Debt/Capital, 6% Non-Departmental, Regionals, Metro, 9% Community Services, 4% Planning & Development, 2% FY 2019 Proposed Budget General Revenues Local Sales Tax 4% Meals Tax 3% Balance State 1% 6% Licenses/Fees 1% Fines 1% BPOL 5% Personal Property 9% Federal 1% Misc. Revenue 2% Service Charges 5% Transient Occupancy Tax 2% Other Local Taxes 3% Real Estate 57% book 81 web 89
COUNTY GOVERNMENT SUMMARY FY 2017 FY 2018 FY 2019 FY 2017 FY 2018 FY 2019 Adopted Adopted Proposed Actual Adopted Proposed FTE FTE FTE Expense Expense Expense GENERAL FUND County Board 10.00 10.00 10.00 $1,405,569 $1,609,356 $1,690,852 County Manager 33.35 36.00 33.00 5,425,724 5,740,793 5,670,360 Management and Finance 57.50 58.50 57.50 7,428,284 7,906,201 8,224,515 Technology Services 78.00 77.00 74.00 20,459,333 20,538,645 22,020,099 Human Resources 53.00 53.00 53.00 8,919,460 9,525,537 9,855,629 County Attorney 15.00 16.00 16.00 3,141,596 3,003,267 3,027,687 Circuit Court 9.80 10.30 10.30 1,052,604 1,115,433 1,200,357 Clerk of the Circuit Court 27.00 27.00 27.00 3,194,744 3,228,122 3,292,800 General District Court 1.50 1.50 1.00 332,851 392,416 382,942 Juvenile and Domestic Relations Court 55.80 57.80 59.80 6,003,988 6,802,948 7,427,914 Commonwealth's Attorney 34.00 35.00 35.00 4,049,552 4,196,604 4,286,518 Office of the Magistrate - - - 39,044 42,720 41,432 Office of the Public Defender - - - 157,137 185,410 191,613 Sheriff 286.00 293.00 293.00 44,118,172 42,746,746 44,114,206 Commissioner of Revenue 52.00 53.00 53.00 5,457,960 5,809,383 5,945,103 Treasurer 62.66 62.66 62.66 6,879,063 7,035,346 7,182,170 Electoral Board 8.40 8.40 8.40 1,479,070 1,316,048 1,342,468 Public Safety Comms. & Emergency Mgmt. 74.50 76.50 74.50 11,662,065 12,415,246 13,452,872 Police 478.00 478.00 477.00 66,040,676 68,028,917 69,991,450 Fire 332.00 332.00 340.00 58,034,572 59,790,930 62,885,709 Environmental Services 401.00 405.00 400.50 92,599,834 96,437,470 99,159,398 Human Services 700.82 708.52 696.32 134,525,749 137,101,996 138,794,705 Libraries 133.85 134.85 133.85 13,648,924 14,351,930 14,541,963 Economic Development 60.00 56.20 52.90 8,524,531 8,964,571 8,715,160 Community Planning, Housing & Devel. 87.00 86.00 83.50 10,978,461 11,685,628 11,398,408 Parks and Recreation 379.04 379.07 368.14 40,081,828 41,677,156 42,145,456 Non-Departmental/Other 70,732,014 69,773,757 67,771,793 Debt Service 60,275,165 62,964,345 67,800,000 Regionals/Contributions 7,410,836 7,531,562 6,525,002 Metro 30,343,315 36,239,655 40,600,000 SUBTOTAL FOR FUND 3,430.22 3,455.30 3,420.37 724,402,123 748,158,138 769,678,581 TRANSFERS TO OTHER FUNDS Utility 400,000 199,200 199,200 Travel & Tourism Promotion 626,148 246,700 246,700 Automotive Equipment 100,500 32,000 - Printing 241,769 249,600 249,600 SUBTOTAL 1,368,417 727,500 695,500 Schools Transfer 476,070,856 490,256,196 497,972,135 General Capital Projects 20,191,849 13,570,178 5,544,983 TOTAL TRANSFERS TO OTHER FUNDS 497,631,122 504,553,874 504,212,618 GENERAL FUND TOTAL 3,430.22 3,455.30 3,420.37 $1,222,033,245 $1,252,712,012 $1,273,891,199 OTHER FUNDS - OPERATING AND CAPITAL Ballston Quarter Tax Increment Financing - - - 111,785-537,700 Travel & Tourism Promotion - 7.00 7.00 1,710,886 1,519,200 1,546,700 Ballston Business Improvement District - - - 1,581,937 1,539,333 1,427,433 Rosslyn Business Improvement District - - - 3,489,033 3,813,445 3,772,348 Crystal City Business Improvement Dist. - - - 2,522,936 2,681,991 2,585,894 Community Development 4.50 4.50 4.50 3,621,791 1,221,085 1,992,088 Section 8 Housing Assistance 17.10 17.10 12.35 18,791,247 18,964,693 18,671,085 General Capital - PAYG [1] - - - 42,425,853 13,570,178 5,544,983 Stormwater Management 42.00 42.00 44.00 14,999,355 10,159,660 10,680,660 Transportation Capital [1] 18.00 22.00 29.00 27,419,474 38,323,698 37,225,429 Crystal City Tax Increment Financing [1] 7.50 6.50 6.50 1,919,836 6,304,880 4,718,020 Columbia Pike Tax Increment Financing - - - 632,875-150,730 Utilities 243.95 246.95 247.95 98,236,842 103,349,971 103,515,759 Utility Capital - - - 23,543,259 19,426,740 19,979,500 Ballston Public Parking Garage - - - 4,589,820 8,813,076 2,620,558 Ballston Public Parking Garage - 8th Level - - - 77,579 1,091,900 89,356 CPHD Development 97.00 104.00 106.00 17,662,645 20,230,219 21,747,885 Automotive Equipment 63.00 63.00 63.00 16,229,036 16,163,276 16,462,216 Printing 8.00 8.00 8.00 2,353,030 2,469,285 2,503,489 TOTAL OTHER FUNDS 501.05 521.05 528.30 281,919,218 269,642,630 255,771,833 LESS GENERAL FUND TRANSFERS (497,631,122) (504,553,874) (504,212,618) LESS OTHER FUND TRANSFERS [2] (17,308,456) (14,884,727) (16,741,734) TOTAL COUNTY GOVERNMENT 3,931.27 3,976.35 3,948.67 $989,012,885 $1,002,916,041 $1,008,708,680 [1] Expenses do not include utilization of fund balance for FY 2018 and FY 2019. Refer to fund narrative for total expenditures. [2] Includes Other transfers to General and inter-fund transfers. book 82 web 90
EXPENDITURE COMPARISON % Increase FY 2017 FY 2018 FY 2019 '18 Adopted to Actual Adopted Proposed '19 Proposed GENERAL ADMINISTRATION County Board $1,405,569 $1,609,356 $1,690,852 5.1% County Manager 5,425,724 5,740,793 5,670,360-1.2% Management and Finance 7,428,284 7,906,201 8,224,515 4.0% Technology Services 20,459,333 20,538,645 22,020,099 7.2% Human Resources 8,919,460 9,525,537 9,855,629 3.5% County Attorney 3,141,596 3,003,267 3,027,687 0.8% Subtotal: General Administration 46,779,966 48,323,799 50,489,142 4.5% COURTS AND CONSTITUTIONALS Circuit Court 1,052,604 1,115,433 1,200,357 7.6% Clerk of the Circuit Court 3,194,744 3,228,122 3,292,800 2.0% General District Court 332,851 392,416 382,942-2.4% Juvenile and Domestic Relations Court 6,003,988 6,802,948 7,427,914 9.2% Commonwealth's Attorney 4,049,552 4,196,604 4,286,518 2.1% Office of the Magistrate 39,044 42,720 41,432-3.0% Office of the Public Defender 157,137 185,410 191,613 3.3% Sheriff 44,118,172 42,746,746 44,114,206 3.2% Commissioner of Revenue 5,457,960 5,809,383 5,945,103 2.3% Treasurer 6,879,063 7,035,346 7,182,170 2.1% Electoral Board 1,479,070 1,316,048 1,342,468 2.0% Subtotal: Courts and Constitutionals 72,764,186 72,871,176 75,407,523 3.5% PUBLIC SAFETY Public Safety Comms. & Emergency Mgmt. 11,662,065 12,415,246 13,452,872 8.4% Police 66,040,676 68,028,917 69,991,450 2.9% Fire 58,034,572 59,790,930 62,885,709 5.2% Subtotal: Public Safety 135,737,313 140,235,093 146,330,031 4.3% ENVIRONMENTAL SERVICES 92,599,834 96,437,470 99,159,398 2.8% HUMAN SERVICES 134,525,749 137,101,996 138,794,705 1.2% COMMUNITY SERVICES Libraries 13,648,924 14,351,930 14,541,963 1.3% Parks and Recreation 40,081,828 41,677,156 42,145,456 1.1% Subtotal: Community Services 53,730,753 56,029,086 56,687,419 1.2% PLANNING AND DEVELOPMENT Economic Development 8,524,531 8,964,571 8,715,160-2.8% Community Planning, Housing & Devel. 10,978,461 11,685,628 11,398,408-2.5% Subtotal: Planning and Development 19,502,992 20,650,199 20,113,568-2.6% OTHER Non-Departmental/Other 70,732,014 69,773,757 67,771,793-2.9% Debt Service 60,275,165 62,964,345 67,800,000 7.7% Regionals/Contributions 7,410,836 7,531,562 6,525,002-13.4% Metro 30,343,315 36,239,655 40,600,000 12.0% Subtotal: Other 168,761,330 176,509,319 182,696,795 3.5% TOTAL GENERAL FUND OPERATIONS $724,402,123 $748,158,138 $769,678,581 2.9% OTHER FUNDS - OPERATING & CAPITAL Ballston Quarter Tax Increment Financing 111,785-537,700 - Travel & Tourism Promotion 1,710,886 1,519,200 1,546,700 1.8% Ballston Business Improvement District 1,581,937 1,539,333 1,427,433-7.3% Rosslyn Business Improvement District 3,489,033 3,813,445 3,772,348-1.1% Crystal City Business Improvement District 2,522,936 2,681,991 2,585,894-3.6% Community Development 3,621,791 1,221,085 1,992,088 63.1% Section 8 Housing Assistance 18,791,247 18,964,693 18,671,085-1.5% General Capital - PAYG [2] 42,425,853 13,570,178 5,544,983-59.1% Stormwater Management 14,999,355 10,159,660 10,680,660 5.1% Transportation Capital [2] 27,419,474 38,323,698 37,225,429-2.9% Crystal City Tax Increment Financing [2] 1,919,836 6,304,880 4,718,020-25.2% Columbia Pike Tax Increment Financing 632,875-150,730 - Utilities 98,236,842 103,349,971 103,515,759 0.2% Utilities Capital 23,543,259 19,426,740 19,979,500 2.8% Ballston Public Parking Garage 4,589,820 8,813,076 2,620,558-70.3% Ballston Public Parking Garage - 8th Level 77,579 1,091,900 89,356-91.8% CPHD Development 17,662,645 20,230,219 21,747,885 7.5% Automotive Equipment 16,229,036 16,163,276 16,462,216 1.8% Printing 2,353,030 2,469,285 2,503,489 1.4% TOTAL OTHER FUNDS $281,919,218 $269,642,630 $255,771,833-5.1% Less Other Transfers [1] (17,308,456) (14,884,727) (16,741,734) 12.5% TOTAL COUNTY REQUIREMENTS $989,012,885 $1,002,916,041 $1,008,708,680 0.6% [1] Includes Other transfers to General and inter-fund transfers. [2] Expenses do not include utilization of fund balance for FY 2018 and FY 2019. Refer to fund narrative for total expenditure book 83 web 91
FY 2019 PROPOSED BUDGET POSITION CHANGES This table details the added and eliminated full-time equivalent positions (FTEs) in the FY 2019 Proposed Budget. Interdepartmental reorganizations are shown as transfers. FTE Changes: FY 2018 Adopted to FY 2019 Proposed GENERAL FUND County Manager's Office Transfer the Joint Facilities Advisory Committee support position to CPHD (1.00) Transfer the Grant Compliance Position to the Transportation Capital (1.00) Eliminate an ATV Producer (1.00) Total County Manager's Office (3.00) Department of Management and Finance Eliminate a real estate Staff Support Technician (1.00) Total Department of Management and Finance (1.00) Department of Technology Services Eliminate PRISM enterprise system functional support (2.00) Eliminate Cable Administrator (1.00) Total Department of Technology Services (3.00) General District Court Eliminate long-term Office Aide and Administrative Assistant vacancies (0.50) Total General District Court (0.50) Juvenile and Domestic Relations Court Add a grant-funded position for the Safe Haven program 1.00 Added a grant-funded FTE in FY 2018 for the Safe Haven program 1.00 Total Juvenile and Domestic Relations Court 2.00 Public Safety Communications & Emergency Management (DPSCEM) Eliminate a Public Outreach and Education position (1.00) Transferred a position during FY 2017 closeout to Police to support the Public Safety IT group (1.00) Total Public Safety Communications & Emergency Management (2.00) Police Eliminate two Public Service Aides (2.00) Transferred a position during FY 2017 closeout from DPSCEM to support the Public Safety IT group 1.00 Total Police (1.00) Fire Eliminate vacant civilian position (1.00) Add Firefighter / EMT I positions 9.00 Total Fire 8.00 Department of Environmental Services (DES) Eliminate a Communications Specialist (0.50) Eliminate Chief of Staff (1.00) Eliminate Administration / Front Desk Support position (1.00) Eliminate Custodian (1.00) Add a Building Engineer 1.00 book 84 web 92
FTE Changes: FY 2018 Adopted to FY 2019 Proposed Transfer an Assistant Permit Administration Manager from the CPHD Development 1.00 Transfer Administrative Assistant position to the Stormwater (1.00) Transfer Transportation Program Manager and 2 Transportation Budget Analysts to the Transportation Capital (3.00) Added a Columbia Pike Street cleaning position during FY 2017 Closeout 1.00 Total Department of Environmental Services (4.50) Department of Human Services (DHS) Eliminate an Administrative Technician (1.00) Eliminate an Eligibility Worker (1.00) Eliminate Employment Services positions, including a Management Specialist, DHS Program Manager, three Employment Services Specialists, and the Employment Services Supervisor (6.00) Eliminate an Office Supervisor in Public Health (1.00) Eliminate two Administrative Technicians that support the pharmacy (2.00) Eliminate a Management Specialist which services as the Clinic Practice Manager for the Public Health clinics (1.00) Eliminate a Laboratory Section Supervisor and 3 Laboratory Technologists (4.00) Transfer a Volunteer Services Program Coordinator to the CPHD Development (1.00) Transfer an Administrative Technician I from the Housing Choice Voucher Program in the Section 8 0.75 Add a Psychiatrist through a conversion of existing non-personnel contractor funds 1.00 Add a grant-funded Mental Health Therapist II position and an Administrative Specialist positions 1.50 Added an Administrative Assistant IV position during FY 2017 closeout though a conversion of existing nonpersonnel contractor funds 0.05 Added a grant-funded temporary Management Specialist during FY 2017 closeout through a conversion of existing non-personnel contractor funds 0.50 Added a grant-funded temporary Mental Health Therapist during FY 2017 closeout through a conversion of existing non-personnel contractor funds 1.00 Total Department of Human Services (12.20) Libraries Eliminate a Library Assistant II that processes physical materials (1.00) Total Libraries (1.00) Parks and Recreation Convert Preschool Aides to permanents employees (-0.39 temps) and add additional permanent preschool aides (3.10 permanent FTEs) 2.71 Convert temporary funding to non-personnel for contract services (1.33) Reduce temporary positions to adjust for revenue producing programs (0.55) Eliminate temporary funding for July Fourth programming (0.74) Eliminate Mobile Services Coordination (Transportation) positions, including 1.5 permanent positions and 0.99 temporary positions (2.49) Eliminate temporary position at Carver Community Center (1.00) Eliminate temporary position that supports the snow blower program (0.50) Eliminate the position that supports the boxing program (0.90) Eliminate Office of Community Health positions, including 0.13 temporary position (4.13) Eliminate Volunteer Office positions (2.00) Total Parks and Recreation (10.93) Economic Development Eliminate a Humanities Program position (0.80) Eliminate the New Media Curator (0.50) Eliminate the Strategic Partnerships Executive Liaison (1.00) Eliminate the ConnectArlington marketing position (1.00) Total Department of Economic Development (3.30) book 85 web 93
FTE Changes: FY 2018 Adopted to FY 2019 Proposed Community Planning, Housing and Development (CPHD) Transfer the Joint Facilities Advisory Committee support position from the County Manager's Office 1.00 Eliminate a portion of a Code Enforcement Supervisor in Inspections Services (0.50) Eliminate an Administrative Assistant V in the Planning Division (1.00) Eliminate an Administrative Planning Supervisor in the Planning Division (1.00) Eliminate a Principal Planner (1.00) Total Community Planning, Housing and Development (2.50) NET POSITION CHANGES: GENERAL FUND (34.93) OTHER FUNDS Section 8 Housing Assistance Eliminate a Housing Choice Supervisor (1.00) Eliminate a Housing Inspector (1.00) Eliminate two Housing Assistance Program Specialists (2.00) Transfer an Administrative Technician I to DHS General (0.75) Total Section 8 Housing Assistance (4.75) Stormwater Transfer Administrative Assistant position from DES General 1.00 Add a position to manage small drainage projects 1.00 Total Stormwater 2.00 Transportation Capital Transfer the Grant Compliance Position from the County Manager's Office 1.00 Transfer Transportation Program Manager and 2 Transportation Budget Analysts from DES General 3.00 Add 2 Design Engineers 2.00 Add a Community Relations Specialist 1.00 Total Transportation Capital 7.00 Utilities Add a Public Engagement position 1.00 Total Utilities 1.00 CPHD Development Transfer an Assistant Permit Administration Manager to DES General (1.00) Transfer a Volunteer Services Program Coordinator from DHS General 1.00 Add a Mechanical Inspector 1.00 Add a Permit Processing Specialist 1.00 Total CPHD Development 2.00 NET POSITION CHANGES: OTHER FUNDS 7.25 NET POSITION CHANGES: ALL FUNDS (27.68) book 86 web 94
COMPENSATION SUMMARY Compensation ALL FUNDS GENERAL FUND FY 2019 Percent FY 2019 Percent Proposed of Total Proposed of Total Pay (Salaries) $320,360,260 66.23% $280,951,818 65.72% Retirement 72,599,596 15.01% 64,904,494 15.18% FICA 24,082,444 4.98% 21,165,702 4.95% Health Insurance - Employees 38,950,218 8.05% 33,265,353 7.78% Health/Life Insurance - Retirees 12,400,000 2.56% 12,400,000 2.90% Life Insurance - Employees 425,795 0.09% 372,631 0.09% Commuting & Transportation 2,768,621 0.57% 2,385,577 0.56% Tuition Reimbursement 325,500 0.07% 325,500 0.08% Unemployment/Short-Term Disability 280,000 0.06% 280,000 0.07% Workers Compensation 3,130,000 0.65% 3,130,000 0.73% Transfer to OPEB Trust 7,000,000 1.45% 7,000,000 1.64% Miscellaneous 1,367,513 0.28% 1,305,440 0.31% Total $483,689,947 100% $427,486,515 100% Notes: Percentages may not add to 100 percent due to rounding. book 87 web 95
COMPENSATION SUMMARY Pay Enhancements FY 2004 to FY 2019 The following provides a history of key pay enhancements. Fiscal Year COLA/Market Pay Adjustment Other Changes FY 2019 None Merit increases included 1.0% increase to the minimum and maximum of each grade/range Increased public safety compensation in Fire, Police and Sheriff as part of the first-year of a five-year classification and maintenance study for all job classes in the County. Lowest base pay rate / living wage increasing to $15.00/hour from $14.50/hour for all permanent and temporary employees, excluding student assistants Added Adoption Assistance ($5,000/child) Increased volunteer leave from 4 hours to 8 hours FY 2018 None Merit increases included Increased location pay from $80/month to $110/month for uniformed Sheriff and Police positions Increasing Transit Subsidy by $50 per month FY 2017 None Merit increases included Implementing a Dependent Care Flexible Spending Account (FSA) employer match of $500 per employee 1.75% increase to the maximum of each grade/range and implementation of open pay ranges Lowest base pay rate increasing to $14.50/hour from $13.13/hour for all permanent employees Eliminating steps 2 & 3 Implementing a Commercial Driver s License (CDL) bonus program Increasing New Parent Leave from 2 weeks to 4 weeks FY 2016 None Merit/step increases included FY 2015 1.00% for Step 19 employees Merit/step increases included Added extra Christmas and New Year s holidays, CY 2014 only, due to timing of the holidays FY 2014 None Merit/step increases included Eliminate 1 County Holiday (Columbus Day) FY 2013 None Added Step 19, dropped Step 1 Added Christmas Eve and New Year s Eve holidays, CY 2012 only, due to timing of the holidays Merit/step increases included Living wage increased to $13.13 per hour book 88 web 96
COMPENSATION SUMMARY Fiscal Year COLA/Market Pay Adjustment Other Changes FY 2012 None 1% One-time lump sum payment for employees at step 18 Merit/step increases included FY 2011 None Merit/step increases restored FY 2010 Mid-Year FY 2010 Adopted 2% one-time lump sum payment for employees at step 18 Increased County-provided life insurance to one times salary, eliminating $50,000 cap One-day furlough for all employees [NOTE: the furlough day was cancelled through the use of FY 2010 one-time carryover funds] 1.00% As part of FY 2009 close-out, County Board approved a 1% MPA effective January 1, 2010 and added for calendar year 2009 only Christmas Eve and New Year s Eve holidays None No merit/step increases $500 one-time bonus FY 2009 None Increased retirement multiplier (defined benefit) for both general and uniformed employees (from 1.5% to 1.7% retroactively for general employees, and from tiered plan to 2.5% retroactively and 2.7% prospectively for uniformed) For general employees, increased employer s 401(a) contribution to 4.2%; eliminated 401(a) contribution for Public Safety Established concept of flex credits for benefits ( cafeteria plan ) applying to health and dental insurance for FY 2009 Living wage increased to $12.75 per hour FY 2008 1.50% Added Christmas Eve and New Year s Eve holidays (calendar 2007 only Monday holidays) FY 2007 2.00% Targeted market rate adjustments, promotional opportunities and career ladders for public safety ranks Location pay stipends Living wage increased to $11.80 per hour FY 2006 2.00% Overtime based on total hours, including leave Living wage set at $11.20 per hour FY 2005 2.00% Additional step (18) added to pay plan FY 2004 1.00% Additional 1% lump sum payment in addition to the 1% COLA/MPA Increased pay scale for Firefighters Living wage adopted, set at $10.98 Reduced employee retirement contribution one percentage point (from 5% to 4% for general employees, and 6% to 5% for uniformed) book 89 web 97
COMPENSATION SUMMARY Retirement Plans and County Contribution Rates Employer Contribution Rates FY 2019 Proposed Budget Plan Employee Type County Contribution Rate Defined Benefit General Employees 15.0% of pay Uniformed Employees 38.1% of pay Defined Contribution (Chapter 46 only) General Employees Uniformed Employees 4.2% of base pay only None Deferred Compensation Chapter 46 Employees Employer Match Chapter 21 Employees NOTES: Chapter 21 employees were hired before 2/8/1981 Chapter 46 employees were hired on or after 2/8/1981 Up to $20/pay ($520/year) Up to $10/pay ($260/year) Defined Benefit Plan ing History Percent of Salary Contributed to Retirement Plan Fiscal Year General Employees Uniformed Employees County Contribution Employee Contribution County Contribution Employee Contribution FY 2019 15.0% 4% 38.1% 7.5% FY 2018 14.9% 4% 37.9% 7.5% FY 2017 14.4% 4% 35.9% 7.5% FY 2016 15.9% 4% 37.8% 7.5% FY 2015, revised 17.9% 4% 39.7% 7.5% FY 2014 16.6% 4% 38.4% 7.5% FY 2013 14.6% 4% 36.4% 7.5% FY 2012 14.6% 4% 36.5% 7.5% FY 2011 14.4% 4% 35.5% 7.5% FY 2010 13.8% 4% 35.1% 7.5% FY 2009 (effective 13.8% 4% 35.1% 7.5% 1/1/09) FY 2008 9.8% 4% 19.4% 5% FY 2007 8.3% 4% 16.3% 5% FY 2006 6.4% 4% 13.6% 5% FY 2005 4.9% 4% 10.5% 5% FY 2004 3.5% 4% 7.2% 5% NOTE: In all fiscal years through December, 2008 the contribution amount was calculated against gross salary. Effective January, 2009 overtime and premiums are excluded for Chapter 46 employees. book 90 web 98
COMPENSATION SUMMARY Defined Contribution Plan (Chapter 46 ONLY) ing History Percent of Base Pay Contributed to Retirement Plan Fiscal Year General Employees Uniformed Employees County Contribution Employee Contribution County Contribution Employee Contribution FY 2010 through FY 2019 4.2% - - - FY 2009 4.2% - - - (as of 1/1/09) FY 2003 through FY 2008 2% - 1% - Employee Health Insurance The overall budget for health and dental insurance is projected to increase five percent. Rates and various plans and election levels will be finalized in Spring 2018. book 91 web 99
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